论股权出资及其评估制度

On Shareholder's Equity as Capital ContributionTo Other Companies and the System of Share Evaluation

我国《公司法》未将股权列为法定的出资形式,但在公司实务中,随着国有企业改革的不断深化,股东以股权出资的实例不断出现。本文在分析股权性质的基础上探讨股权出资的合理性,即以传统的出资标准来衡量,股权完全具备适格性。但需在股份评估及股权出资的公示制度等方面作出法律规制,以增加其可操作性。

Although investment of shareholders＇ equity is not prescribed in the existing Companies Act of the PRC, in company practice, with the further reform of national enterprises, is frequently made by shareholders. This article first analyses its nature concludes that shareholder＇s equity as capital contribution is rational. But need to make the legal structure in such aspects as the system of share evaluation and public notice, in order to increase its manipulative ness.